Diskind Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During October, the company budgeted for 6,600 units, but its actual level of activity was 6,550 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for October: Data used in budgeting: Fixed element per month Variable element per unit Revenue $34.10 Direct labor $0 $6.10 Direct materials 0 13.70 Manufacturing overhead 36,000 1.60 Selling and administrative expenses 25,400 .80 Total expenses $ 61,400 $22.20 Actual results for October: Revenue $224,900 Direct labor $39,870 Direct materials $91,500 Manufacturing overhead $43,000 Selling and administrative expenses $30,460 The spending variance for direct materials in October would be closest to: $1,765 U $1,765 F $1,080 U $1,080 F